Pat Colt is auditing the financial statement of Manning company $.$ The following of uncorrected mistatement that colt has identified during past three year. These mistatement are immaterial and have related to $.$ In this if they have summary $,$ parenthese imply that mistatement would have reduced balances $....$If performance materiality were establish at $$100,000$ for manning $,$ what the total mistatement amount to consider when evaluting materiality under each following method : iron curtain method $,$ rollover method